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M/s Royal Industries Versus CCE, Chandigarh-I

2016 (9) TMI 575 - CESTAT CHANDIGARH

Cenvat credit - appellant has not received the goods in truck - vehicle number in question is not capable to carry such the goods - revenue has sought verification report, with regard to the vehicles number from the DTO office but the same have not been placed on record - Held that:- the appellant has produced all the documents pertain into transportation of said goods from M/s SAIL to their factory and same has not been controverted by the Revenue with positive evidence. In these circumstances, .....

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against the impugned order. 2. The brief facts or the case are that the appellant is manufacture of Iron and Steel products. An investigation was conducted at the end of M/s Northern Industries Corporation a register dealer on the premise that the dealer is receiving the iron and steel industrial scrap duty paid and the same is cleared to the manufacturers who are availing SSI exemption and later on, invoice were issued to the manufacturers who are registered with the department without supply .....

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ds and the same has been used in their factory for manufacturing the final product which has been cleared on payment of duty. In the verification of vehicle number received from the DTO office, the mode of transport shown as vehicles i.e. scooter, motor cycles or auto rickshaw which are not capable to carry such a huge quantity, the reply was filed by the appellant that at the time of the receipt of the goods they did not check the vehicles number but they have received the goods in their factor .....

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before me. 3. The Ld. Counsel appearing on behalf of the appellant submits that the goods in question have been purchased from M/s Steel Authority of India Ltd. through the dealer namely Northern Industrial Corporation, Mandi Gobindgarh. He is submits that initially the goods were loaded from SAIL in truck no. UP-U-5925 but, later on, 6/09/2000 the goods were shifted to the truck no. HR-58-0969 and the said truck has crossed through check post at Mandi Gobindgarh and which shows that goods have .....

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